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1991 (1) TMI 172 - GOVERNMENT OF INDIAExtract: .......pting the intend of Note 7(b) above. Therefore, these goods cannot be considered as made up articles. In view of this matter and also comparing the goods mentioned in sub-serial Nos. (1) and (2) of Serial No. 2702 ibid it will be difficult to assail the findings of the Collector (Appeals). In the result, Government rejects the revision application.
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